<?xml version="1.0" encoding="utf-8"?>
<!--
Instance Document based on XBRL standard 2.1.
Created by UBmatrix Taxonomy Designer 1.0.0.0 (2006-07-25 11:04).  
Contact www.ubmatrix.com
Copyright (c) 2002-2006 UBmatrix inc., All Rights Reserved
Produced on 2006-07-25 14:31:03
-->
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:ci="http://www.UBmatrix.com/Patterns/Sales" xmlns:eg="http://www.SampleCompany.com/Company" 
xsi:schemaLocation="http://xbrl.org/2006/xbrldi http://www.xbrl.org/2006/xbrldi-2006.xsd"
>
  <link:schemaRef xlink:href="consisAggregExample-concepts.xsd" xlink:type="simple" />
  <link:linkbaseRef xlink:href="consisAggregExample-radiusByConcept-formulae.xml" xlink:type="simple" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"  />
  <context id="D-2003-All">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2002-All">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2001-All">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2001-01-01</startDate>
      <endDate>2001-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2003-Pharm">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:PharmaceuticalsSegment</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2002-Pharm">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:PharmaceuticalsSegment</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2001-Pharm">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2001-01-01</startDate>
      <endDate>2001-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:PharmaceuticalsSegment</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2003-Gen">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:GenericsSegment</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2002-Gen">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:GenericsSegment</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2001-Gen">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2001-01-01</startDate>
      <endDate>2001-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:GenericsSegment</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2003-ConHealth">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:ConsumerHealthSegment</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2002-ConHealth">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:ConsumerHealthSegment</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2001-ConHealth">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2001-01-01</startDate>
      <endDate>2001-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:ConsumerHealthSegment</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2003-OtherSeg">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:OtherSegments</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2002-OtherSeg">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:OtherSegments</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2001-OtherSeg">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2001-01-01</startDate>
      <endDate>2001-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AllRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:OtherSegments</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2003-US">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:USAndCanadaRegion</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2002-US">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:USAndCanadaRegion</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2001-US">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2001-01-01</startDate>
      <endDate>2001-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:USAndCanadaRegion</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2003-Europe">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:EuropeRegion</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2002-Europe">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:EuropeRegion</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2001-Europe">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2001-01-01</startDate>
      <endDate>2001-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:EuropeRegion</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2003-Asia">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AsiaRegion</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2002-Asia">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AsiaRegion</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2001-Asia">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2001-01-01</startDate>
      <endDate>2001-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:AsiaRegion</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2003-OtherRegions">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:OtherRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2002-OtherRegions">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:OtherRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <context id="D-2001-OtherRegions">
    <entity>
      <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
    </entity>
    <period>
      <startDate>2001-01-01</startDate>
      <endDate>2001-12-31</endDate>
    </period>
    <scenario>
      <xbrldi:explicitMember dimension="eg:ByRegionPlaceholder">eg:OtherRegions</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="eg:ByProductPlaceholder">eg:AllProducts</xbrldi:explicitMember>
    </scenario>
  </context>
  <unit id="U-Monetary">
    <measure>iso4217:EUR</measure>
  </unit>
  <unit id="U-Pure">
    <measure>pure</measure>
  </unit>
  <eg:Sales contextRef="D-2003-All" unitRef="U-Monetary" decimals="INF">32038000</eg:Sales>
  <eg:Sales contextRef="D-2002-All" unitRef="U-Monetary" decimals="INF">35805000</eg:Sales>
  <eg:Sales contextRef="D-2001-All" unitRef="U-Monetary" decimals="INF">32465000</eg:Sales>
  <eg:Sales contextRef="D-2003-Pharm" unitRef="U-Monetary" decimals="INF">20181000</eg:Sales>
  <eg:Sales contextRef="D-2002-Pharm" unitRef="U-Monetary" decimals="INF">18150000</eg:Sales>
  <eg:Sales contextRef="D-2001-Pharm" unitRef="U-Monetary" decimals="INF">15275000</eg:Sales>
  <eg:Sales contextRef="D-2003-Gen" unitRef="U-Monetary" decimals="INF">2433000</eg:Sales>
  <eg:Sales contextRef="D-2002-Gen" unitRef="U-Monetary" decimals="INF">1973000</eg:Sales>
  <eg:Sales contextRef="D-2001-Gen" unitRef="U-Monetary" decimals="INF">1823000</eg:Sales>
  <eg:Sales contextRef="D-2003-ConHealth" unitRef="U-Monetary" decimals="INF">6675000</eg:Sales>
  <eg:Sales contextRef="D-2002-ConHealth" unitRef="U-Monetary" decimals="INF">6514000</eg:Sales>
  <eg:Sales contextRef="D-2001-ConHealth" unitRef="U-Monetary" decimals="INF">5752000</eg:Sales>
  <eg:Sales contextRef="D-2003-OtherSeg" unitRef="U-Monetary" decimals="INF">2749000</eg:Sales>
  <eg:Sales contextRef="D-2002-OtherSeg" unitRef="U-Monetary" decimals="INF">9168000</eg:Sales>
  <eg:Sales contextRef="D-2001-OtherSeg" unitRef="U-Monetary" decimals="INF">9615000</eg:Sales>
  <eg:Sales contextRef="D-2003-US" unitRef="U-Monetary" decimals="INF">10214000</eg:Sales>
  <eg:Sales contextRef="D-2002-US" unitRef="U-Monetary" decimals="INF">12649000</eg:Sales>
  <eg:Sales contextRef="D-2001-US" unitRef="U-Monetary" decimals="INF">10137000</eg:Sales>
  <eg:Sales contextRef="D-2003-Europe" unitRef="U-Monetary" decimals="INF">11901000</eg:Sales>
  <eg:Sales contextRef="D-2002-Europe" unitRef="U-Monetary" decimals="INF">10374000</eg:Sales>
  <eg:Sales contextRef="D-2001-Europe" unitRef="U-Monetary" decimals="INF">10396000</eg:Sales>
  <eg:Sales contextRef="D-2003-Asia" unitRef="U-Monetary" decimals="INF">5639000</eg:Sales>
  <eg:Sales contextRef="D-2002-Asia" unitRef="U-Monetary" decimals="INF">4371000</eg:Sales>
  <eg:Sales contextRef="D-2001-Asia" unitRef="U-Monetary" decimals="INF">3210000</eg:Sales>
  <eg:Sales contextRef="D-2003-OtherRegions" unitRef="U-Monetary" decimals="INF">4284000</eg:Sales>
  <eg:Sales contextRef="D-2002-OtherRegions" unitRef="U-Monetary" decimals="INF">8411000</eg:Sales>
  <eg:Sales contextRef="D-2001-OtherRegions" unitRef="U-Monetary" decimals="INF">8722000</eg:Sales>


  <eg:Forecast contextRef="D-2003-All" unitRef="U-Monetary" decimals="INF">40000000</eg:Forecast>
  <eg:Forecast contextRef="D-2003-Pharm" unitRef="U-Monetary" decimals="INF">23000000</eg:Forecast>
  <eg:Forecast contextRef="D-2003-Gen" unitRef="U-Monetary" decimals="INF">4000000</eg:Forecast>
  <eg:Forecast contextRef="D-2003-ConHealth" unitRef="U-Monetary" decimals="INF">1000000</eg:Forecast>
  <eg:Forecast contextRef="D-2003-OtherSeg" unitRef="U-Monetary" decimals="INF">12000000</eg:Forecast>
  <eg:Forecast contextRef="D-2003-US" unitRef="U-Monetary" decimals="INF">10000000</eg:Forecast>
  <eg:Forecast contextRef="D-2003-Europe" unitRef="U-Monetary" decimals="INF">6000000</eg:Forecast>
  <eg:Forecast contextRef="D-2003-Asia" unitRef="U-Monetary" decimals="INF">22000000</eg:Forecast>
  <eg:Forecast contextRef="D-2003-OtherRegions" unitRef="U-Monetary" decimals="INF">2000000</eg:Forecast>

  <eg:Employees contextRef="D-2003-All" unitRef="U-Pure" decimals="INF">10000</eg:Employees>
  <eg:Employees contextRef="D-2003-Pharm" unitRef="U-Pure" decimals="INF">3000</eg:Employees>
  <eg:Employees contextRef="D-2003-Gen" unitRef="U-Pure" decimals="INF">2000</eg:Employees>
  <eg:Employees contextRef="D-2003-ConHealth" unitRef="U-Pure" decimals="INF">4000</eg:Employees>
  <eg:Employees contextRef="D-2003-OtherSeg" unitRef="U-Pure" decimals="INF">1000</eg:Employees>
  <eg:Employees contextRef="D-2003-US" unitRef="U-Pure" decimals="INF">2000</eg:Employees>
  <eg:Employees contextRef="D-2003-Europe" unitRef="U-Pure" decimals="INF">4000</eg:Employees>
  <eg:Employees contextRef="D-2003-Asia" unitRef="U-Pure" decimals="INF">1000</eg:Employees>
  <eg:Employees contextRef="D-2003-OtherRegions" unitRef="U-Pure" decimals="INF">3000</eg:Employees>

  <eg:Laptops contextRef="D-2003-All" unitRef="U-Pure" decimals="INF">10000</eg:Laptops>
  <eg:Laptops contextRef="D-2003-Pharm" unitRef="U-Pure" decimals="INF">3000</eg:Laptops>
  <eg:Laptops contextRef="D-2003-Gen" unitRef="U-Pure" decimals="INF">2000</eg:Laptops>
  <eg:Laptops contextRef="D-2003-ConHealth" unitRef="U-Pure" decimals="INF">4000</eg:Laptops>
  <eg:Laptops contextRef="D-2003-OtherSeg" unitRef="U-Pure" decimals="INF">1000</eg:Laptops>
  <eg:Laptops contextRef="D-2003-US" unitRef="U-Pure" decimals="INF">2000</eg:Laptops>
  <eg:Laptops contextRef="D-2003-Europe" unitRef="U-Pure" decimals="INF">4000</eg:Laptops>
  <eg:Laptops contextRef="D-2003-Asia" unitRef="U-Pure" decimals="INF">1000</eg:Laptops>
  <eg:Laptops contextRef="D-2003-OtherRegions" unitRef="U-Pure" decimals="INF">3000</eg:Laptops>



</xbrl>

